Spread pecans evenly in a 12- x 8- x 2-inch baking dish, add 3 tablespoons butter.
Microwave at HIGH for 8 to 10 minutes, stirring every 4 minutes until toasted, set aside.
Place 1/4 cup butter in a large glass bowl.
Microwave at HIGH for 55 seconds or until butter melts.
Add brown sugar and flour, stirring well.
Gradually add corn syrup, stirring well.
Microwave at HIGH 3 to 4 minutes, stirring every 2 minutes until mixture comes to a boil.
Stir well, and microwave an additional 3 to 4 minutes.
Let cool to lukewarm.
Gradually stir in milk and pecans.
Serve warm or cold over vanilla ice cream.